People with disabilities
Council Tax can be reduced by one band (i.e. from band B to band A - even if your property is listed as band A you could still be entitled to a reduction) where at least one of the residents (whether child or adult) is substantially and permanently disabled. In order to qualify, at least one of the following must be provided in the home:

• A room which is mainly used and needed by the disabled person(s) - e.g. a room used solely for a kidney dialysis machine
• A second bathroom or kitchen used and needed by the disabled person(s)
• A wheelchair used indoors by the disabled person(s)

If you think any of the above may apply to your household and a disability reduction is not shown on your bill please contact the Council Tax & Benefit Service on 020 8430 2000 for a claim form.

• Full time students, student nurses, apprentices and youth training trainees
• Patients resident in hospital
• People who are being looked after in a care home
• People who are severely mentally impaired
• People staying in certain hostel or night shelters
• 18 and 19 year olds who are at or have just left school
• Care workers working for low pay, usually for charities
• People caring for someone with a disability who is not a spouse, partner , nor the parent if the person is under 18
• Members of visiting forces and certain international institutions
• Members of religious communities (monks and nuns)
• People in prison unless they have been jailed for non-payment of council tax or a fine
  

Council Tax - Student Disregard Form

Changes to discounts on second properties or long-term empties

With effect from 1 April 2004 the Government has changed the Council Tax legislation in relation to discounts awarded on second homes and properties that are left unfurnished and unoccupied.

Each local authority now has the power to determine the level of discount that it awards in these instances.

We decided to reduce the discount awarded on properties that are used as second homes from 50% to 10%.

For other long term unoccupied properties, where no exemption is applicable, the discount has been reduced from 50% to 0%.

The only exception to this is if the second property is essential as a condition of employment or is a boat normally moored at a boat mooring.

Discounts shown on your council tax bill indicate that council records show one of the following applies to your property:

Single Person: Only one person resides at the property and this person is liable to pay council tax.
Discount = 25%

All but one Person Disregarded: More than one resides at the property, but only one person is counted for council tax purposes.
Discount = 25%

Long Term Empty: Property is unfurnished and unoccupied for a period in excess of six months.
Discount = 0%

All Persons Disregarded: All persons residing at the property are disregarded from paying council tax.
Discount = 50%

Single Person Disregard: Only one person resides at the property and this person is disregarded from paying council tax.
Discount = 50%

Furnished Between Lets: The property is no one's sole or main residence and is furnished e.g. furnished ready to be let.
Discount = 10%

Condition of Employment: The property is required as a condition of employment, or is a boat normally moored at a boat mooring, where the occupiers have their sole and main residence elsewhere and are registered to pay their council tax there.
Discount = 50%

Furnished Second Home: The property is furnished but is no one's sole or main residence and is considered to be a second home e.g. One may have a permanent address elsewhere, pay council tax there and stay at this property during the weekend.
Discount = 10%

Exemptions

The following is a list of exempt properties where no Council Tax charge is payable.

These properties must be unoccupied and:

A - Requires, or is undergoing, or has undergone, major repair work to render it habitable, or is undergoing, or has undergone structural alteration. Such a dwelling will be exempt for a period, which is the shorter of:
a) a period of 12 months from the day on which it became vacant or;
b) a period beginning on the day which it became vacant and ending six months after the day such repairs or alterations are substantially complete.
B - Owned by a charity and unoccupied for less than six months.
C - Substantially unfurnished for less than six months.
D - Left vacant by prisoners, except those jailed for non-payment of Council Tax or a fine.
E - Left vacant by someone whose main residence is now a hospital, nursing home or care home.
F - Where the qualifying person is the personal representative of a person, who has died, probate has not been made, or less than six months have elapsed since the day probate was granted.
G - Occupation is prohibited by law or occupation is prevented by a planning condition.
H - Held for the occupation of a minister or religion from which to perform their duties.
I - Previously the main home of a person now living in another place (not a NHS hospital, or care home) so they can receive care.
J - (As for class I), providing care instead of receiving it.
K - Previously occupied only by one or more students and who are still students.
L - Vacant following repossession by a mortgage lender.
Q - The person is only liable as a trustee in bankruptcy.
R - A home consisting of a pitch or mooring, which is not occupied by a caravan or boat.
T - Unoccupied annexe, which forms part of another property or is situated within the area of another home and is difficult to let separately from the other property.

These properties may be occupied or unoccupied depending on the exemption

M - A student hall of residence owned by an educational establishment or charity.
N - Property wholly occupied by student(s)
O - Property owned by Secretary of State for Defence and held for armed forces (not visisting forces).
P - Property where the liable person has a relevant association with a visiting force.
S - Property occupied only by persons under 18 years of age.
U - Property occupied only by severely mentally impaired people or occupied together with one or more full time students.
V - Property occupied by person(s) with DiplomaticPrivilege/Immunity and not British Citizens.
W - Where an annexe, or similar self-contained part of a property, is occupied by an elderly or disabled relative of the people living in the rest of the home. This will not be regarded as a separate home for Council Tax purposes.

Check your bill

Please check your bill to ensure it is correct.

If you think any of the above may apply to you and the discount or disabled relief is not shown on your bill please call the Council Tax & Benefit Service on 020 8430 2000.

Likewise if your bill shows a discount which you are not entitled to, please phone the Council Tax & Benefit Service on 020 8430 2000. If you fail to do so you could face a penalty of £50.

Council tax records are checked against other council records to ensure that discount and disregards are correctly applied.

For further information you can contact the Council Tax & Benefit Service by telephone on 020 8430 2000, or by Email at counciltax@newham.gov.uk .